独立 どくりつ採算 さいさん制 せい

dokuritsu saisan sei

1. Not cost-center accounting.; Not self-accounting.

1. Was cost-accounting based.; Was independently accounted for.

1. Independent accounting system

1. Self-supporting; Cost-center based

1. Not self-supporting.; Not profitable.

1. Not self-accounting.; Not operating on a profit-and-loss basis.

1. Was cost-accounting based.; Was independently accounted for.

1. Independent accounting system.; Self-sufficiency.

1. Is not a self-accounting system.; Is not based on independent accounting.

1. Was not cost accounting.; Was not self-sufficiency.

1. Probably self-accounting.; Probably cost center accounting.

1. Was not self-supporting.; Was not independently accountable.

1. Wasn't self-supporting.; Wasn't profitable.

1. Probably self-supporting.; Probably a cost center system.

1. Was not self-supporting.; Was not independently accountable.

1. If/when cost accounting is used; If it were cost accounting

1. If/when cost accounting is used; If/when self-accounting is implemented

1. If/when cost accounting is…; If/when self-sufficiency is…